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Use Tax Law

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. Use Tax Law

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Section
238-1

Definitions, generally.

Section
238-2

Imposition of tax on tangible personal property; exemptions.

Section
238-2.2

Imposition of tax on intangible property.

Section
238-2.3

Imposition of tax on imported services or contracting; exemptions.

Section
238-2.5

REPEALED.

Section
238-2.6

County surcharge on state tax; administration.

Section
238-3

Application of tax, etc.

Section
238-4

Certain property used by producers.

Section
238-5

Returns.

Section
238-6

Collection of tax by seller; penalty.

Section
238-7

Audits; additional assessments; refunds.

Section
238-8

Appeal, correction of assessment.

Section
238-9

Records.

Section
238-9.5

Motor vehicle importation; report by dealers; proof of payment.

Section
238-10

Penalties.

Section
238-11

Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.

Section
238-12

REPEALED.

Section
238-13

Other provisions of general excise tax law applicable.

Section
238-14

Taxes state realizations.

Section
238-15

Short title.

Section
238-16

Rules and regulations.

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